Explanation of the calculation method for resident tax income-based and flat-rate components.
Overview
Resident Tax Calculation Method
Resident tax is a local tax consisting of income-based and flat-rate components, levied according to the previous year's income. The income-based portion applies a 10% tax rate to the taxable standard amount, while the flat-rate portion is levied as a fixed amount. Since fiscal year 2024, the forest environment tax has been added, making it important to understand calculation methods, tax exemption criteria, and various deductions.
resident tax
income-based tax
flat-rate tax
local tax
tax calculation
forest environment tax
| code | slug | name | description | rate_designated_city_municipal | rate_designated_city_prefectural | rate_designated_city_total | rate_standard_municipal | rate_standard_prefectural | rate_standard_total | amount_municipal | amount_prefectural | amount_total | amount | effective_from | examples | criteria_flat_rate_single | criteria_flat_rate_with_dependents | criteria_income_based_single | criteria_income_based_with_dependents |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 01 | income-based-tax | Income-based Tax | A component of resident tax levied according to the previous year's income amount. | 8% | 2% | 10% | 6% | 4% | 10% | ||||||||||
| 02 | flat-rate-tax | Flat-rate Tax | A component of resident tax levied as a fixed amount regardless of income. | 3,000円 | 1,000円 | 4,000円 | |||||||||||||
| 03 | forest-environment-tax | Forest Environment Tax | A national tax added from fiscal year 2024 for forest maintenance. | 1,000円 | 2024年度 | ||||||||||||||
| 04 | income-deduction | Income Deduction | A general term for various deductions subtracted from income amount. | ["基礎控除","社会保険料控除","扶養控除","配偶者控除","生命保険料控除","医療費控除","寄附金控除"] | |||||||||||||||
| 05 | tax-exemption-criteria | Tax Exemption Criteria | Criteria indicating income levels at which resident tax is not levied. | 35万円以下 | 35万円×(人数)+31万円以下 | 45万円以下 | 35万円×(人数)+42万円以下 |